基于内部审计的企业市场创新评价

在市场经济的环境和条件下，企业内部审主的内容不断地丰富并延伸到企业经营的各个方面，从内部审计的角度出发，研究企业营销管理及创新管理中的重要方面－－市场创新的审计与评价方式。提出现代企业在对企业进行的市场创新的评价与审计过程中，可以从对市场创新度、市场创新域、市场创新向、市场创新源、市场创新阻及市场创新险等几个创新要素的审计与评价入手进行，在此基础上，提出了要素项目的审计评价分析指标及评价方法。

Market Innovation Management of Firms from the Internal Auditing Perspective

In the conditions of market economy, the scope of firm's internal auditing is ever expanded and even covers the firm's operation. From the internal auditing perspective, how to audit and evaluate market innovation (MI), the key part of marketing management and innovation management, is studied. It is suggested that innovation elements, the degree of MI, region of MI, direction of MI, source of MI, obstacle of MI, risk of MI, be audited and evaluated. Finally, the suitable system of indices and evaluating method for auditing are introduced.